Close your Electronic Duties Return (EDR) account (ODA 031)

Electronic Duties Returns (EDR) is Revenue NSW's online service that lets approved solicitors, conveyancers and accountants assess and pay duty for their clients. The approval is a special arrangement for lodging returns and paying tax under Division 2 of Part 6 of the Taxation Administration Act 1996 (s 37), and the person given it is the approval holder (s 37(5)). Revenue NSW gives EDR approval to an individual Approval Holder. Revenue NSW says the account must be closed when the Approval Holder retires or stops practising, sells the business, no longer meets the conditions of approval, dies or becomes incapable of working, or no longer needs EDR. ODA 031 is the closure form. By signing it the Approval Holder confirms outstanding requests and duty are settled and accepts continuing record-keeping and contact obligations for five years.

When you need it

• The Approval Holder is retiring, leaving practice or selling the business.
• The Approval Holder no longer meets the EDR conditions of approval.
• The Approval Holder has died or is incapacitated (a registered staff member or the primary contact may sign).
• The business no longer uses EDR. If you also use eDuties and only want to close EDR, contact the EDR Registration team first.

1. 1

   Account details

   Enter the EDR Client ID, the registered or business name, and the date the closure takes effect.

2. 2

   Reason and confirmations

   Give the reason for closing, and tick the confirmations: all outstanding requests and duty are dealt with, records will be kept for five years, records will be produced on request, and changes of contact details will be notified for five years.

3. 3

   Future contact details

   Give a phone, mobile and email address. Revenue NSW uses these when it requests records for audit.

4. 4

   Accountable stamps

   Tick that no stamps were issued, or list the duty stamp and alteration noted stamp quantities and stamp numbers and give an impression of each in the boxes on page 2. If stamps were lost, explain how and when.

5. 5

   Declaration

   The Approval Holder signs with their name and date. Knowingly giving false or misleading information to a tax officer is an offence under s 55 of the Taxation Administration Act 1996.

• No stamps issued: scan the signed form and email it to edr.registration@revenue.nsw.gov.au.
• Stamps issued: print the form and post it with the stamps. Revenue NSW's closure page gives Revenue NSW, GPO Box 4042, Sydney NSW 2001, while the form's footer shows PO Box 666, Wollongong NSW 2520, so check with the EDR team which to use.
• Revenue NSW says the Approval Holder receives written notice of closure within 10 business days.

• After closure keep, for five years from each assessment, the original instrument or a copy, the documents used for the assessment, the Duties Notice of Assessment and the Duties Statement. Electronic records are accepted.
• If the Approval Holder has died or is incapacitated, a death certificate or statutory declaration may be needed.
• Revenue NSW may instead transfer the approval to another qualifying principal in the business. Where the business is sold, the new owners register afresh and disclose the earlier registration in the probity questionnaire.